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All Journal Measurement : Jurnal Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Minda Baharu Community Development Journal: Jurnal Pengabdian Masyarakat Economic Reviews Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Pengabdian Ibnu Sina Realible Accounting Journal International Journal of Enterprise Modelling Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Ilmiah Accusi
Ferdila, Ferdila
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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PELATIHAN MANAJEMEN KEUANGAN KELUARGA BAGI IBU-IBU RUMAH TANGGA DI KELURAHAN BENGKONG INDAH BATAM Ferdila, Ferdila; Mustika, Ita; Khadijah, Khadijah; Amang, Andi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.30525

Abstract

Permasalahan pengelolaan keuangan keluarga merupakan masalah yang dihadapi oleh setiap Ibu Rumah Tangga. Ibu-ibu rumah tangga Kelurahan Bengkong Indah Batam memiliki permasalahan yang sama yaitu belum dapat mengatur keuangan keluarga dengan baik. Dalam upaya memberikan solusi terhadap permasalahan tersebut Program Studi Akuntansi dan Manajemen Universitas Ibnu Sina menawarkan kerja sama dengan pemberian Pelatihan Manajemen Keuangan Keluarga bagi Ibu Rumah Tangga. Tujuan kegiatan ini adalah meningkatkan pemahaman tentang keterampilan dalam pengelolaan keuangan individu dan keluarga dengan pendekatan cast flow management dan tips-tips pengaturan keuangan secara efektif dan efisien., menekankan pentingnya membuat anggaran, alokasi dana, pelaksanaan (komitmen/disiplin) dan mengevaluasi atas pengelolaan keuangan rumah tangga dan memotivasi meningkatkan Cash in dan menekan Cash Out rumah tangga. Metode pelatihan dalam kegiatan ini antara lain meliputi ceramah, simulasi dan diskusi. Dengan adanya pelatihan ini, diharapkan Ibu-ibu rumah tangga memahami pentingnya mengelola keuangan rumah tangganya dengan efektif dan efisien sehingga dapat meningkatkan kesejahteraan keluarga, memberikan pengetahuan kepada Ibu-ibu rumah tangga agar dapat mengatur dan mengelola keuangan keluarga dengan baik sehingga tidak menjadi masyarakat yang konsumtif, serta dapat mengajarkan cara mengatur dan mengelola keuangan keluarga yang didapat dari pelatihan ini kepada masyarakat sekitar.
The Impact Of Accounting Digitization And Financial Literacy On The Performance Of Msmes In Pematangsiantar City Martina, Sri; Ferdila, Ferdila; Damanik, Pandapotan
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/d33w6p53

Abstract

This study examines the influence of accounting digitalization and financial literacy on the performance of MSMEs in Pematangsiantar City. MSMEs are an important sector in the local economy, but they face challenges in increasing competitiveness, especially related to financial management and technology adoption. Digitization of accounting can improve the efficiency and accuracy of financial data, while financial literacy helps MSME owners make wiser financial decisions. Using quantitative methods and multiple linear regression analysis, the results show that accounting digitization and financial literacy have a significant positive influence on the performance of MSMEs, both partially and simultaneously. A determination coefficient of 0.411 indicates that these two variables explain 41,1% of the variation in MSME performance. These findings support the importance of increasing digital capacity and financial literacy for MSMEs in strengthening competitiveness and sustainability
Enterprise financial performance under liquidity, solvency, and risk-based capital constraints Martina, Sri; Tarigan, Wico Jontarudi; Ferdila, Ferdila
International Journal of Enterprise Modelling Vol. 20 No. 1 (2026): January: Enterprise Modelling
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v20i1.170

Abstract

Enterprise financial performance is a critical indicator of organizational sustainability, particularly in highly regulated and risk-sensitive industries such as insurance. Prior studies on insurance financial performance have largely emphasized profitability or macroeconomic determinants, while limited research has integrated liquidity, solvency, and risk-based capital (RBC) into a unified accounting-based framework at the enterprise level. Addressing this gap, this study investigates the financial performance effectiveness of a publicly listed Indonesian insurance company through an integrated assessment of liquidity, solvency, and regulatory capital adequacy. This research employs a quantitative descriptive approach using secondary data derived from audited annual financial statements of an insurance enterprise listed on the Indonesia Stock Exchange over the 2020–2023 period. Financial performance is evaluated using liquidity ratios (current ratio and cash ratio), solvency ratios (debt-to-assets ratio and debt-to-equity ratio), and the Risk-Based Capital ratio as a regulatory solvency benchmark. The findings reveal that the enterprise consistently maintains strong liquidity and capital adequacy above regulatory requirements, indicating effective short-term financial management and strong risk-absorption capacity. However, solvency analysis shows a relatively high reliance on debt financing, suggesting potential structural risks in long-term capital composition. This study contributes to enterprise modelling and accounting literature by proposing an integrated accounting-based framework that positions liquidity, solvency, and RBC as interrelated enterprise control mechanisms for evaluating financial performance effectiveness in regulated insurance institutions. The results provide practical implications for financial governance and regulatory compliance in emerging insurance markets. This study addresses the gap in prior insurance performance studies that examine liquidity, solvency, and capital adequacy separately by proposing an integrated accounting-based enterprise performance framework.
Pengaruh Pemahaman, Kesadaran, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Energi Graha Sagara Batam Aulia Rizky, Najma; Khadijah, Khadijah; Ferdila, Ferdila; Hidayatul Fadlilah, Andi; Harahap, Baru
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1104

Abstract

This study aims to analyze the effect of understanding, awareness, and tax sanctions on employee individual taxpayer compliance at PT Energi Graha Sagara Batam. The background of this study is based on the importance of taxpayer compliance in supporting state revenue and the existence of non- compliance phenomena in fulfilling tax obligations. This research employed a quantitative approach using a questionnaire distributed via Google Form to 100 respondents selected through total sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that partially understanding, awareness, and tax sanctions have a positive and significant effect on individual taxpayer compliance with significance values of 0.015 (<0.05), 0.000 (<0.05), and 0.000 (<0.05), respectively. Simultaneously, the three variables also have a significant effect on taxpayer compliance with an F-test significance value of 0.000 (<0.05). The Adjusted R² value of 0.220 indicates that understanding, awareness, and tax sanctions explain 22% of the variation in taxpayer compliance, while the remaining 78% is influenced by other factors outside this study. The findings imply that improving taxpayer compliance can be achieved through continuous tax education, increasing awareness of the importance of tax contributions to national development, and consistent enforcement of tax sanctions. This study is expected to serve as a reference for companies and related institutions in formulating policies to enhance taxpayer compliance in the workplace environment.
Prediksi Risiko Kredit Berdasarkan Rasio Likuiditas, Rasio Solvabilitas, dan Kualitas Laba di Perusahaan Pembiayaan yang Terdaftar pada Bursa Efek Indonesia (BEI) Ana, Yushi; Khadijah, Khadijah; Ferdila, Ferdila; Ramadhany, Andi Auliya; Harahap, Baru
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9442

Abstract

Credit risk in financing companies is an important issue influenced by various financial indicators, but studies that specifically integrate liquidity ratios, solvency ratios, and earnings quality in a single predictive model remain limited. This study aims to analyze the effect of liquidity ratios, solvency ratios, and earnings quality on credit risk. This study used a quantitative approach with a causal research design, involving 68 data points from financing companies listed on the Indonesia Stock Exchange for the 2021–2024 period selected through purposive sampling. Data were collected through the documentation method from financial statements and analyzed using multiple linear regression. The results showed that the liquidity ratio had a negative and significant effect on credit risk, the solvency ratio had a positive and significant effect, while earnings quality had no significant effect. Simultaneously, the three variables had a significant effect on credit risk. These findings contribute to the development of risk management theory and expand understanding of the determinants of credit risk in the financing sector. The conclusion of the study emphasizes the importance of liquidity management and debt structure in controlling credit risk. The implications of this study include theoretical and practical contributions for companies and investors, while also opening opportunities for further research by incorporating broader variables.
Co-Authors Ana, Yushi Andi Amang Andi Auliya Ramadhany Aulia Rizky, Najma Baru Harahap Catra Y, Wayan Elminaliya Sandra Erisah fitri, Fira erisah fitri Gunawan, Dahlan Hidayatul Fadlilah, Andi Khadijah Khadijah Khairani, Winda Laila, Nur Isra Martina, Sri Mustika, Ita Nur Isra Laili Oktavia, Viona Pandapotan Damanik Purba, Djuli Sjafei Safera, Junita Sarmini Sarmini Wico Jontarudi Tarigan Windayati, Diana Titik